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KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society
Published by PT. Kreatif Indonesia Satu
ISSN : 3031884X     EISSN : -     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society is published by Kisa Institute plays a key role in advancing multidisciplinary knowledge. With monthly outputs, the journal serves as a vibrant platform to present and develop our understanding of various aspects related to economics, accounting, business, management, engineering, and society.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 91 Documents
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SUSTAINABILITY REPORTING AND CORPORATE ACCOUNTABILITY: AN ACCOUNTING PERSPECTIVE Nida Garnida Fitrianti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 7 (2026): Kisa Institute : July 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Sustainability reporting becomes an accounting issue when information is expected to be reliable, comparable and subject to governance. The shift from narrative corporate responsibility reports toward decision-useful disclosure increases the importance of definitions, boundaries, evidence and internal controls. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including OECD (2024a); IFRS Foundation (2023b). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. More disclosure does not automatically create more accountability. Long reports can obscure weak performance if metrics are selectively chosen, poorly controlled or disconnected from the decisions that allocate capital and set management incentives. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for finance functions, boards and sustainability teams that translates the literature into decision principles without claiming primary data that were not collected.
BRAND TRUST AND CUSTOMER LOYALTY IN COMPETITIVE BUSINESS MARKETS Raden Roro Fatma Sari; M. Rizqi Padma Negara
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 7 (2026): Kisa Institute : July 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Brand trust reduces uncertainty. Customers continue a relationship when they believe the firm will deliver what it promises and respond fairly when something goes wrong, which makes trust especially important in categories where quality cannot be fully judged before purchase. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including OECD (2024b); Delgado-Ballester & Munuera-Aleman (2005). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Loyalty should not be inferred from repeat purchase alone. Habit, contracts or switching costs can keep customers temporarily, while genuine loyalty is more likely to survive competitive offers and occasional service failures. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for brands operating in crowded consumer and service markets that translates the literature into decision principles without claiming primary data that were not collected.
TALENT MANAGEMENT AND SUCCESSION PLANNING IN FAMILY-OWNED ENTERPRISES Anggun Yolistina; Nazhira Nindya Padma Hanuun
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 8 (2026): Kisa Institute :August 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Succession in a family enterprise is both a people decision and a governance process. The business needs capable leaders, while the family must manage expectations, ownership roles and relationships that do not exist in the same form in widely held companies. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including Stam & van de Ven (2021); De Massis et al. (2018). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Choosing a successor too early can narrow the talent pool, but avoiding the conversation can be even more damaging. Uncertainty about future authority affects non-family managers, investment decisions and the willingness of younger family members to prepare seriously. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for family-owned enterprises and their leadership teams that translates the literature into decision principles without claiming primary data that were not collected.
CIVIC PARTICIPATION AND SOCIAL TRUST IN DIGITAL-ERA GOVERNANCE Maya Ariyanti; Nida Garnida Fitrianti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 8 (2026): Kisa Institute :August 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Digital tools can make participation easier to access, but participation builds trust only when institutions respond in ways citizens can see and understand. An online form that disappears into an opaque process may increase frustration rather than legitimacy. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including World Bank (2025); OECD (2024c). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. More participation is not automatically better governance. Digital channels can amplify organized minorities, misinformation and harassment, while excluding citizens with limited connectivity or confidence. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for public institutions and citizens that translates the literature into decision principles without claiming primary data that were not collected.
EXCHANGE RATE FLUCTUATION AND EXPORT COMPETITIVENESS OF LOCAL INDUSTRIES Arif Budi Raharja; Raden Roro Fatma Sari
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 9 (2026): Kisa Institute : September 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: A weaker rupiah can improve the foreign-currency price of Indonesian exports, but the advantage is conditional. Firms that depend heavily on imported components, machinery or foreign- currency debt can experience higher costs at the same time that export receipts increase. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including Yanti et al. (2026); Sumiyati (2020). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. The most important distinction is between the level of the exchange rate and its volatility. Predictable depreciation can be incorporated into contracts and pricing more easily than abrupt two-way movement that changes margins between quotation, production and settlement. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for local exporters and manufacturing firms that translates the literature into decision principles without claiming primary data that were not collected.
TAX COMPLIANCE BEHAVIOR AMONG MICRO AND SMALL ENTERPRISES Nyoman Dwika Ayu Amrita; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 9 (2026): Kisa Institute : September 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Tax compliance among small firms is influenced by more than enforcement. The cost of understanding rules, keeping records, managing cash flow and using digital systems can be material for a business whose owner is also the main salesperson and operator. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including OECD (2024b); OECD (2025). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Simplification does not mean the absence of control. A system that is easy to use but perceived as unfair or weakly enforced can reduce voluntary compliance, while aggressive enforcement can discourage formalization when obligations are unclear. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence- based framework for micro and small enterprises and tax administrators that translates the literature into decision principles without claiming primary data that were not collected.
CROSS-FUNCTIONAL TEAM MANAGEMENT AND INNOVATION PERFORMANCE IN BUSINESS ORGANIZATIONS Adang Haryaman
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 9 (2026): Kisa Institute : September 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Cross-functional teams are created because innovation problems do not fit neatly inside one department. Their advantage comes from combining different knowledge, but the same diversity also creates different vocabularies, priorities and definitions of a good solution. Aims: This article examines the mechanisms that connect the topic to organizational or policy performance and identifies the conditions that make those mechanisms stronger or weaker. Research Method: A structured narrative review integrates peer-reviewed research with authoritative policy, statistical, and professional sources, including Grant (1996); Edmondson (1999). Sources are coded by outcome, mechanism, boundary condition, and practical implication. Results and Conclusion: The synthesis indicates that outcomes are heterogeneous. Putting specialists in the same meeting does not integrate knowledge. Without clear goals, decision rights and psychological safety, cross-functional work can become a sequence of handoffs or a negotiation between departmental interests. Six recurring themes show that implementation quality, information, capability, and institutional context frequently matter as much as the headline policy or technology. Contribution: The article offers an evidence-based framework for cross-functional innovation teams that translates the literature into decision principles without claiming primary data that were not collected.
DIGITAL FINANCIAL REPORTING GOVERNANCE AND STRATEGIC DECISION QUALITY IN INDONESIAN FAMILY-OWNED SMES Raden Roro Fatmasari; Anggun Yolistina
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 1 (2026): Kisa Institute : January 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Digital reports is capable of being produced quickly while remaining incomplete, weakly reconciled, or disconnected from the decisions owners actually make. Aim: This topic-specific assessment explains how the relationship between the focal practices and strategic decision quality operates in Indonesian family-owned small and medium-sized enterprises moving from owner-centred bookkeeping toward integrated digital reporting. Method: A structured narrative review integrates peer-reviewed research and authoritative institutional sources. Documented findings is coded by mechanism, boundary condition, execution risk, and practical implication. Results: The synthesis identifies six linked mechanisms: data ownership and master-data discipline, timely reconciliation and exception review, role clarity between owners and accounting personnel, dashboard interpretation and decision routines, access control and audit trails, learning from reporting errors. The analysis indicates that outcomes depend less on nominal adoption than on execution quality, governance, learning, and fit with local capacity. Conclusion: Decision makers should define the expected outcome, assign responsibility, establish a small set of auditable indicators, and revise the intervention when documented findings contradicts its assumptions. Contribution: The synthesis provides a conditional framework without claiming primary data that were not collected.
FINANCIAL INCLUSION AND HOUSEHOLD ECONOMIC RESILIENCE IN THE DIGITAL BANKING ERA Nida Garnida Fitrianti; Nyoman Dwika Ayu Amrita
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 1 (2026): Kisa Institute : January 2026
Publisher : PT. Kreatif Indonesia Satu

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Background: Access to a digital account does not necessarily automatically translate into savings capacity, affordable liquidity, protection from shocks, or sound financial choices. Aim: The present synthesis explains how the relationship between the focal practices and household economic resilience operates in Indonesian households using mobile accounts, digital payments, savings, credit, and insurance services. Method: A structured narrative review integrates peer-reviewed research and authoritative institutional sources. Source findings is coded by mechanism, boundary condition, institutionalization risk, and practical implication. Results: The synthesis identifies six linked mechanisms: affordable account access, liquidity and emergency savings, responsible digital credit, consumer protection and redress, financial and digital capability, service reliability and trust. The inquiry indicates that outcomes depend less on nominal adoption than on institutionalization quality, governance, learning, and fit with local capacity. Conclusion: Decision makers should define the expected outcome, assign responsibility, establish a small set of auditable indicators, and revise the intervention when source findings contradicts its assumptions. Contribution: The inquiry provides a conditional framework without claiming primary data that were not collected.
LEADERSHIP ADAPTABILITY AND EMPLOYEE READINESS FOR ORGANIZATIONAL DIGITAL TRANSFORMATION Wawan Ichwanudin; Nazhira Nindya Padma Hanuun
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 3 No. 2 (2026): Kisa Institute : February 2026
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Technology programs often move faster than role clarity, skill development, psychological safety, and the capacity of supervisors to manage transition. Aim: This conceptual inquiry explains how the relationship between the focal practices and employee readiness for digital transformation operates in participating bodies introducing digital workflows, analytics, automation, and new forms of cross-functional coordination. Method: A structured narrative review integrates peer-reviewed research and authoritative institutional sources. The empirical record is coded by mechanism, boundary condition, delivery risk, and practical implication. Results: The synthesis identifies six linked mechanisms: sensemaking and strategic communication, participative change design, psychological safety, role-specific capability development, fair workload transition, feedback and adaptive leadership. The empirical record assessment indicates that outcomes depend less on nominal adoption than on delivery quality, governance, learning, and fit with local capacity. Conclusion: Decision makers should define the expected outcome, assign responsibility, establish a small set of auditable indicators, and revise the intervention when empirical record contradicts its assumptions. Contribution: The analysis provides a conditional framework without claiming primary data that were not collected.

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